Case Law[2023] ZASCA 44South Africa
W v Williams-Ashman N O and Others (823/2020) [2023] ZASCA 44; 2023 (4) SA 113 (SCA) (31 March 2023)
Supreme Court of Appeal of South Africa
31 March 2023
Headnotes
Summary: Constitutional challenge to section 2B of the Wills Act 7 of 1953 – freedom of testation – deprivation of property – arbitrariness – sufficient reasons for the deprivation of property – procedural fairness – whether s 2B of the Wills Act violated the appellant’s rights under s 25(1) and s 34 of the Constitution.
Judgment
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## W v Williams-Ashman N O and Others (823/2020) [2023] ZASCA 44; 2023 (4) SA 113 (SCA) (31 March 2023)
W v Williams-Ashman N O and Others (823/2020) [2023] ZASCA 44; 2023 (4) SA 113 (SCA) (31 March 2023)
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THE SUPREME COURT OF
APPEAL OF SOUTH AFRICA
### JUDGMENT
JUDGMENT
###
Reportable
Case
no: 823/2022
In the matter between:
J[..] M[…]
W[…]
APPELLANT
And
DAVID HOWARD WILLIAM-
ASHMAN N
O
FIRST RESPONDENT
(in his capacity as
executor
of the estate late N[…]
J[…] W[…])
MASTER OF THE HIGH
COURT, GAUTENG
DIVISION OF THE HIGH
COURT,
JOHANNESBURG
SECOND RESPONDENT
J[…] B[...]
C[…]
THIRD RESPONDENT
I[…] N[…]
F[…]
FOURTH RESPONDENT
THE SPEAKER OF THE
NATIONAL
ASSEMBLY
FIFTH RESPONDENT
CHAIRPERSON OF THE
NATIONAL
COUNCIL OF
PROVINCES
SIXTH RESPONDENT
MINISTER OF JUSTICE
AND
CORRECTIONAL
SERVICE
SEVENTH RESPONDENT
THE TRUSTEES FOR THE
TIME
BEING OF THE BASIC
RIGHTS
FOUNDATION OF SOUITH
AFRICA
AMICUS CURIAE
Neutral
citation:
W[…] v
Williams-Ashman N O and Others
(823/2020)
[2023] ZASCA 44
(31 March 2023)
Coram:
SALDULKER, MBATHA and MOLEFE JJA and
KATHREE-SETILOANE and UNTERHALTER AJA
Heard:
23 March 2023
Delivered:
31 March 2023
Summary:
Constitutional challenge to
section 2B
of the
Wills Act 7 of 1953
– freedom of testation –
deprivation of property – arbitrariness – sufficient
reasons for the deprivation
of property – procedural fairness –
whether
s 2B
of the
Wills Act violated
the appellant’s rights
under
s 25(1)
and s 34 of the Constitution.
ORDER
On
appeal from:
Western Cape Division of
the High Court, Cape Town (Sher J, sitting as the court of first
instance):
1
The appeal is dismissed;
2
The appellant is ordered to pay the costs in the appeal of the third
and fourth respondents,
including the costs consequent upon the
employment of counsel.
JUDGMENT
Unterhalter AJA
(Saldulker, Mbatha and Molefe JJA and Kathree-Setiloane AJA
concurring):
Introduction
[1]
The appellant, J[…] M[…] W[…],
was married to N[…] J[…] W[…] (née C[…])
on 11 June 2011. Days before their marriage, N[…] W[…]
made a will. She bequeathed her entire estate to the appellant.
In
August 2016, the appellant and N[…] W[…] agreed that
their marriage had irretrievably broken down, and they signed
a
‘consent paper’ that recorded their agreement as to the
division of assets upon their divorce. A final decree of
divorce was
granted by the Regional Court, Cape Town (the regional court), on 24
October 2016. On 8 December 2016, N[…]
W[…] committed
suicide. Her death occurred less than 3 months from the date of her
divorce from the appellant.
[2]
Section 2B of the Wills Act 7 of 1953 (the
Wills
Act) reads
as follows:
‘
If
any person dies within three months after his marriage was dissolved
by a divorce or annulment by a competent court and that
person has
executed a will before the date of such dissolution, that will shall
be implemented in the same manner as it would have
been implemented
if his previous spouse had died before the date of dissolution
concerned, unless it appears from the will that
the testatrix
intended to benefit his previous spouse notwithstanding the
dissolution of his marriage.’
I will refer to this
provision as
s 2B.
[3]
Section 2B
provides for specific circumstances in
which an ex-spouse will not take under the will executed by their
former spouse. The appellant
could not succeed to the estate of N[…]
W[…], though appointed her sole heir, by reason of the
application of
s 2B.
N[…] W[…] executed her will before
her marriage. She died within three months of her divorce from the
appellant.
As a result, her will must, in terms of
s 2B
, be
implemented as if the appellant had died before the date of the
decree of divorce, that is 24 October 2016. This means that
a
beneficiary who predeceases the testatrix acquires no rights, nor
does his estate or heirs. It is common ground between the parties
that this is the position of the appellant. He is disinherited by
operation of law. N[…] W[…] must be taken to have
died
intestate, since the appellant was the sole heir under her will. In
consequence, her parents inherit her estate.
[4]
The appellant challenged the constitutional
validity of
s 2B
before the Western Cape Division of the High Court,
Cape Town (the high court). The challenge was formulated in the
following way.
First, the appellant claimed that
s 2B
amounts to an
arbitrary deprivation of property in violation of s 25(1) of the
Constitution. That deprivation came about because
s 2B thwarts N[…]
W[…]’s freedom to choose the appellant as her sole heir,
hence her right to dispose of her
property as she wishes was
infringed. Second, the appellant was deprived of his inheritance.
This too amounts to an infringement
of his rights in terms of s 25(1)
of the Constitution. Third, s 2B is contrary to public policy. It
offends against public policy
because the legal fiction that s 2B
imposes can only be undone by a showing that it appears from the will
of the testatrix that
she intended to benefit her previous spouse.
This, the appellant claims, is too narrow. The statutory fiction
should be capable
of being reversed by relevant evidence that is
probative of the testatrix’s intention. The evidentiary
limitation in s 2B
constitutes an arbitrary deprivation within the
meaning of s 25 of the Constitution. It also amounts to an
infringement of the
appellant’s right of access to the courts,
secured by s 34 of the Constitution.
[5]
The application cited the following respondents
(who are so cited before this Court): the executor of N[…]
W[…],
David Howard Williams-Ashman N O (the first respondent),
the Master of the Gauteng Division of the High Court, Johannesburg
(the
Master and the second respondent), N[…] W[…]’s
parents, J[…] B[…] C[…] and I[…]
N[…]
F[…] (the third and fourth respondents), the Speaker of the
National Assembly (the fifth respondent), the Chairperson
of the
National Council of Provinces (the sixth respondent) and the Minister
of Justice (the seventh respondent). The application
was opposed by
the Master and the parents of N[…] W[…]. Her parents
have since died, and the litigation has been
pursued by the executors
of their estates, who have been substituted as parties by consent. I
shall reference these two respondents
as the parents. The remaining
respondents gave notice to abide the decision of the high court.
[6]
The application was heard by Sher J in the high
court. He first decided an interlocutory application brought by the
parents to strike
out certain paragraphs of, and attachments to, the
founding affidavit. Sher J granted the order sought, with costs. That
order
was appealed by the appellant. Before us, however, this aspect
of the appeal was not further pursued. And nothing more need be said
of it.
[7]
The high court found that s 2B did cause the
appellant to suffer a deprivation of his right to inherit the
property that may have
been bequeathed to him, hence s 25 of the
Constitution was of application. However, the high court found that s
2B serves a legitimate
and compelling social purpose; the deprivation
it effects is not arbitrary in terms of s 25(1) of the Constitution
(either substantively
or procedurally); and s 2B does not limit the
right of access to court in breach of s 34 of the Constitution. The
high court accordingly
dismissed the application, and ordered each
party to pay their own costs. With the leave of the high court, the
appellant appeals
that order to this Court.
The issues
[8]
In the course of developing his oral argument, the
appellant’s counsel, helpfully, clarified the basis of the
appellant’s
constitutional challenge and the issues we are
asked to decide in this appeal. First, has the appellant been
deprived of property,
within the meaning of s 25 of the Constitution,
by reason of s 2B? Second, if he has, the appellant does not contest
the proposition
that s 2B has a legitimate object. Rather, the
appellant submits that the deprivation effected by s 2B lacks
sufficient reason,
and it is therefore arbitrary, because s 2B does
not permit of the consideration of evidence outside of the will to
determine whether
the testatrix intended to benefit her previous
spouse, notwithstanding the dissolution of the marriage. Whether this
constraint
amounts to arbitrary deprivation in terms of s 25 of the
Constitution is the issue upon which the appeal turns. If it does not
amount to arbitrary deprivation under s 25, then the appellant
accepts that there is no independent basis to complain of an
infringement
in terms of s 34 of the Constitution.
Analysis
[9]
I commence with the first issue: has the appellant
been deprived of property within the meaning of s 25 of the
Constitution? The
appellant offered two reasons for his contention
that he was so deprived by the application of s 2B. First, s 2B
infringed
N[…] W[…]’s freedom of testation, and
her right to dispose of her property in her will as she wished.
Second,
the appellant is deprived of the inheritance he would have
enjoyed but for the application of s 2B.
[10]
The first reason is not one that the appellant can
advance. He has no claim upon the enjoyment by N[…] W[…]
of her
freedom of testation. That was her freedom to enjoy, and any
diminution of that freedom brought about by s 2B, is not his
property.
[11]
The
appellant’s second reason occasions greater difficulty.
First
National Bank of SA Ltd t/a Wesbank v Commissioner, South African
Revenue Service & Another
(First
National Bank)
[1]
remains the leading authority on s 25 of the Constitution. There,
Ackerman J was at pains to warn of the practical impossibility
of
providing a comprehensive definition of property for the purposes of
s 25.
[2]
Since then, the
Constitutional Court has found the meaning of property in terms of s
25 to be capacious. It has held that an enrichment
claim is property
for the purposes of s 25
[3]
on
the basis that in other jurisdictions personal rights have been
recognised as constitutional property. And in
Shoprite
Checkers (Pty) Limited v MEC for Economic Development, Environmental
Affairs and Tourism, Eastern Cape & Others,
[4]
it
considered a grocer’s wine licence to be property.
[12]
There is good reason to exercise caution in
expanding the meaning of property in s 25 of the Constitution to
include every kind
of personal right. There are important
distinctions between real rights and personal rights. It is not at
all obvious that a personal
right to performance should carry
constitutional protections against arbitrary deprivation, on the
basis that such rights constitute
constitutionally protected
property.
[13]
What
rights did the appellant enjoy by reason of his appointment as the
heir in N[…] W[…]’s will? This has long
been
settled. Upon the death of N[…] W[…] , were s 2B not of
application the appellant would have had a vested interest
in the
deceased estate
(dies
cedit).
After
the liquidation and distribution account of the estate had been
confirmed, the appellant might have acquired a right to claim
his
inheritance from the executors of the estate, if the estate was
solvent
[5]
(dies
venit).
That
is a personal right.
[14]
Whether the prospective enjoyment of such a right
by the appellant amounts to property within the meaning of s 25 of
the Constitution
is an issue of no small difficulty. It is certainly
a right that relates to the acquisition of property if it accrues.
Section
2B extinguishes any prospect of the appellant securing that
right. While the death of N[...] W[...] gave rise to no rights of
ownership
by the appellant to the assets of her estate, absent s 2B,
the appellant might have acquired the right to claim those assets.
The
contrary position is that a prospective personal right to claim
an inheritance that might never accrue, is too remote an interest
to
amount to property to trigger the constitutional protections of s 25.
[15]
For reasons I shall explain, I do not need to
decide this point of law. Rather, I shall assume in the appellant’s
favour,
without deciding the matter, that the rights that might have
accrued to the appellant, following upon the death of N[…]
W[…], absent s 2B, amount to property within the meaning of
that concept in s 25 of the Constitution. I will also assume
in
favour of the appellant that s 2B deprived him of that property in
terms of s 25.
[16]
I now turn to the central issue in this appeal: is
s 2B an arbitrary deprivation of the appellant’s property that
s 25 of
the Constitution does not permit?
[17]
Under
the framework in
First
National Bank,
[6]
s 2B
will be judged an arbitrary law for the purposes of s 25 of the
Constitution if it does not provide sufficient reason for the
particular deprivation in question or if it is procedurally unfair.
What constitutes sufficient reason is to be decided by having
regard
to criteria set out in
First
National Bank,
including
an evaluation of the relationship between the means employed, that is
the deprivation in question, and the ends sought
to be achieved, that
is the purpose of the law in question.
[18]
Sensibly, the appellant does not contest the
legitimacy of the purpose of s 2B. This legislative intervention
came about as
a result of the recommendations of the South African
Law Commission in 1991. The amendment of the
Wills Act, effected
by
s
2B
, took place in 1992. The Commission, in summary, found that
divorce is a parting of ways. It brings about a division of assets.
A
person who divorces may not recognise that their will, executed in
happier times, which benefits their ex-spouse, continues to
do so,
unless revoked. The Commission considered that an appropriate period
of time should be afforded to such a person to revise
their will,
during which their former spouse cannot inherit. Without a
legislative intervention of this kind, a divorced person
may continue
to benefit their former spouse under their will, when nothing of the
kind was intended. The proprietary finality that
the divorce was
meant to bring about could be undermined by a will that continues to
benefit a former spouse, when the testatrix
would in fact wish
otherwise. And so, based on these recommendations, the legislature
amended the
Wills Act by
introducing
s 2B.
[19]
Section 2B
is structured as follows. Should the
testatrix die within 3 months of the dissolution of her marriage, the
previous spouse is taken
to have died before the dissolution of the
marriage. Since succession is conditional on survivorship, the
previous spouse cannot
then succeed to inherit under the will. The
purpose of this intervention is to afford the testatrix an
opportunity to amend or
revoke her will. The predicate of this
statutory intervention is that a testatrix would not want her
ex-spouse to inherit after
a divorce or annulment.
Section 2B
thus
disinherits the previous spouse, by operation of law, should the
testatrix die within the 3 months period. However, if the
testatrix
does not die in the 3 months period, her will, as written, is taken
to express her intention, and will be given effect.
In other words,
if the testatrix does not change her will in the 3 months period, and
it reflects the appointment of her previous
spouse as her heir or
legatee, the testatrix will be taken to have intended this
testamentary disposition.
[20]
Section 2B
provides for a carve-out from the
disinheritance of the previous spouse should the testatrix die within
the 3 months period. If
it appears from her will that the testatrix
intended to benefit her previous spouse, notwithstanding the
dissolution of their marriage,
then that intention will be given
effect. The disinheritance of the previous spouse by operation of law
is then not of application.
The paramountcy of the testatrix’s
intentions, expressed in her will, trumps the presumptive intention
that a testatrix who
dies within 3 months of the dissolution of her
marriage would not have wished to benefit her previous spouse. I
shall refer to
this provision in
s 2B
as ‘the paramountcy
carve-out’.
[21]
It is the paramountcy carve-out that forms the
basis of the appellant’s constitutional challenge to the
validity of
s 2B.
The appellant does not question the purpose of
s
2B
, only the means used by the legislation to achieve that purpose.
In particular, the appellant contended that the paramountcy carve-out
is too restrictive because it only permits the testatrix’s
intentions to be ascertained from the will, rather than by recourse
to relevant evidence, extraneous to the will, that is probative of
the testatrix’s intention to benefit her previous spouse,
notwithstanding the dissolution of their marriage.
[22]
It is important to be clear as to the scope of
this challenge. As the protective purpose of
s 2B
is not questioned
by the appellant, the appellant does not contend that the legislature
cannot intervene to disinherit a previous
spouse in the immediate
aftermath of a divorce, on the assumption that the testatrix would
not want to benefit their former spouse.
The protection thus afforded
by
s 2B
is not claimed to be constitutionally suspect. Hence, the
appellant accepts that the deprivation of property entailed by the
disinheritance
of the former spouse is permissible to protect the
testatrix for a period of 3 months after the dissolution of the
marriage, during
which time, it is presumed, the testatrix, should
she die, would not have wanted to benefit her previous spouse.
[23]
The appellant’s challenge is limited to the
contention that the paramountcy carve-out is too narrow. This is
reflected in
the remedy sought by the appellant, which seeks a
reading in of the words ‘or to the satisfaction of the court
from evidence
extraneous to the will’ as an alternative to what
appears from the will itself. It does not challenge the presumptive
disinheritance
of the previous spouse in the 3 months period should
the testatrix die, and it accepts that there is sufficient reason for
the
legislature to impose this outcome to secure the protective
object of s 2B. It follows that the legislative imposition of
presumptive
disinheritance of the previous spouse does not amount to
arbitrary deprivation. Rather, it is the restriction placed upon what
evidence may be considered to make out the paramountcy carve-out,
that founds the appellant’s constitutional challenge. Put
simply, if
s 2B
permitted of the consideration of relevant evidence
beyond the will to determine the intention of the testatrix, it would
be beyond
constitutional reproach.
[24]
The appellant’s challenge then comes to
this.
Section 2B
provides for the paramountcy carve-out. The
legislature did so because fidelity to the testatrix’s actual
intention should
prevail over a presumption that the testatrix would
not have wished to benefit her previous spouse in the immediate
aftermath of
a divorce. If the testatrix’s intentions are
paramount, then they should be ascertained on the basis of all
relevant evidence.
To do otherwise, is to deprive the appellant of
his right to inherit, even though that is indeed what the testatrix
intended. In
this sense, the limitation in
s 2B
gives rise to an
arbitrary deprivation of property. It is arbitrary because the
limitation fails to provide sufficient reason for
the disinheritance
of the appellant, when a fuller consideration of the relevant
evidence might show that N[...] W[...] did intend
to benefit the
appellant, notwithstanding their divorce. And the limitation is also
procedurally unfair.
[25]
I turn to consider this challenge. The paramountcy
carve-out does give paramountcy to the actual testamentary intentions
of the
testatrix, and allows that these intentions will trump the
presumed intention that the testatrix would not have wished to
benefit
her recently divorced former spouse. It is important however
to be precise as to what intention is being accorded primacy. It is
the intention of the
testatrix
as to who should succeed to her estate upon her
death, notwithstanding
the dissolution
of her marriage.
A testatrix gives
expression to her intention in her will, properly executed in
conformity with the
Wills Act. It
is this intention that is relevant
to the paramountcy carve-out. In addition, what must be determined is
not some general wish
to benefit the previous spouse, but an
intention to do so, in her will, notwithstanding the dissolution of
the marriage. That is
to say, on the facts of this case, did N[...]
W[...] intend, as a testatrix, to benefit the appellant in her will,
even though
she and the appellant had divorced and parted on terms
agreed upon, and made subject to a court order as to the division of
their
assets. It is what the testatrix intended to provide in her
will in contemplation of her recent divorce that signifies. Hence,
the warranted limitation to ascertain that intention from the
testatrix’s will.
[26]
It has long been a foundational principle of our
common law and the legislation that has governed the law of
testamentary succession
that a will, properly executed, is the
document that authoritatively reflects the genuine and voluntary
dispositions of a testatrix.
[27]
The limitation in the paramountcy carve-out is
justified by the need to treat a duly executed will as dispositive of
the testatrix’s
intention. There is nothing arbitrary in so
doing. The limitation is supported by sufficient reasons in that it
limits disputes
as to what the testatrix intended by stipulating that
the will is the authoritative and binding expression of the
testatrix’s
intentions. This fosters certainty and curtails
fraud, when the testatrix can no longer speak for herself. That the
appellant would
seek to engage a more wide-ranging exploration of
evidence to ascertain the testatrix’s intention would undermine
these durable
principles, so long part of our law.
[28]
Nor does the limitation offend against procedural
fairness. The limitation simply frames how we ascertain a testatrix’s
intention
to limit the scope for disputes after the testatrix’s
death. That the will is authoritative as to N[...] W[...]’s
intentions
is, for the reasons given, a justified stipulation. The
appellant may press his claim by seeking to show that N[...] W[...]
intended
to benefit him, notwithstanding their divorce. That he must
do so within the confines of the paramountcy carve-out visits no
procedural
unfairness upon him. A constraint as to the proof of
intention may be a procedural limitation, but it is a justified one.
Once
that is so, it cannot be unfair to require the appellant to
comply with a procedure that is fully justified. This is a case where
the reasons that render
s 2B
non-arbitrary, also make the provision
one that does not want for procedural fairness. If, under the
limitation in the paramountcy
carve-out, the appellant lacks a
supportable case, that entails no unfairness.
[29]
The appellant contended that the arbitrariness of
the limitation in the paramountcy carve-out is reinforced when regard
is had to
s 2(3)
of the
Wills Act. That
provision permits a court to
recognise a document as a will, although it does not comply with all
the formalities required by
s 2(1)
of the
Wills Act. That
flexibility, contended the appellant, is precisely what
s 2B
lacks.
[30]
Section 2(3)
of the
Wills Act does
not assist the
appellant.
Section 2(3)
confers a power on the courts to identify and
recognise a document as a will, even though it does not comply with
the formalities
otherwise required by the
Wills Act, provided
the
court can find that the person in question intended the document to
be her will. But that is not the difficulty facing the
appellant.
There is no issue as to the identification of N[...] W[...]’s
will, nor as to what it says. The appellant wants
to go outside the
will to establish that N[...] W[...] intended the appellant to be her
heir, notwithstanding their divorce. That
is to adduce evidence of
what N[...] W[...] intended, after her divorce, even though her will
has nothing to say on this score.
Section 2(3)
of the
Wills Act
allows
for no such exploration. It permits a court some flexibility
in identifying a will. It does not dilute the authority of its
contents.
Section 2(3)
is entirely consistent with the embedded
principle of our law that the will, once identified, is entirely
dispositive of the testatrix’s
intentions as to who will
succeed to her estate.
[31]
The
appellant also argued that the limitation in the paramountcy
carve-out was inconsistent with this Court’s interpretative
guidance as to the interpretation of statutes and contracts. The
triad of text, context and purpose, canonised by
Natal
Joint Municipal Pension Fund v Endumeni Municipality (Endumeni)
[7]
is at
odds, it was argued, with the restrictive approach taken in
s 2B.
This too is unavailing. There is no issue as to what N[…]
W[…]’s will means. It simply records that she bequeathed
her entire estate to her husband, the appellant. She had nothing at
all to say in her will about whether the appellant was to remain
her
heir, notwithstanding their divorce. That lacuna is not cured by
principles of interpretation as to what the will means. The
appellant
would only be assisted if evidence was permitted as to the
manifestation of N[…] W[…]’s intention
outside of
the will. That is something entirely outside the domain of
Endumeni.
[32]
For these reasons, the appellant has not shown
that
s 2B
permits an arbitrary deprivation of property that infringes
s 25 of the Constitution. The formulation of s 2B does not lack
sufficient
reasons for the deprivation of property that I have
assumed the appellant to have suffered. Nor does s 2B entail any
procedural
unfairness. It follows also, as the appellant conceded,
that if he makes out no case for procedural unfairness in terms of s
25
of the Constitution, he has no separate basis for complaint in
terms of s 34 of the Constitution. Section 2B infringes neither s
25
nor s 34 of the Constitution.
[33]
The appellant also made submissions that s 2B is
arbitrary because it impacts differently upon persons married under
different marital
regimes, for example persons married according to
Islamic law. These submissions were apparently prompted by an
invitation made
by the high court to the parties to file
supplementary heads of argument on this issue. Whatever the
provenance of these submissions,
they cannot be entertained. The
founding affidavit made out no case for arbitrariness on this basis.
The appeal must accordingly
fail.
[34]
As to costs, the court below ordered each party to
be liable for their own costs on the basis that the matter involved
novel issues
of law (the costs in respect of the striking out were a
different matter). Before this Court, the appellant submitted that
the
appeal was brought not only in his private interests, but also in
the public interest. He asserted as much in his founding affidavit,
though he provided no basis for saying so.
[35]
There is no basis to interfere with the exercise
by the high court of its power to make orders as to costs. I incline
to the position
that in respect of the costs occasioned by the
prosecution of the appeal before this Court, there is a distinction
to be drawn
between the costs of the Master and those of the parents.
The Master represents the public and it may be said that there are
sufficient
elements of public interest in deciding the point of law
on appeal that the appellant should not suffer a costs order in
respect
of the Master. However, the dispute between the appellant and
the parents is one between heirs who would enjoy an inheritance. Here
the costs should follow the result. The costs of the parents, on
appeal, should be borne by the appellant.
[36]
In the result, I make the following order:
1
The appeal is dismissed;
2
The appellant is ordered to pay the costs in the appeal of the third
and fourth respondents,
including the costs consequent upon the
employment of counsel.
__________________________
D N UNTERHALTER
ACTING JUDGE OF APPEAL
Appearances
For
the appellant:
H
Loots SC, G Solik and M de Beer
Instructed
by:
Clyde
& CO Inc, Cape Town
Lovius
Block Attorneys, Bloemfontein
For
the second respondent:
T
Golden SC
Instructed
by:
The
State Attorney, Cape Town
The
State Attorney, Bloemfontein
For
the third & fourth respondents:
M
T A Costa
Instructed
by:
Cox
Yeat Attorneys, Johannesburg
Pieter
Skein Attorneys, Bloemfontein
Attorney
for amicus curiae:
Dr
F Moosa
Instructed
by:
Fareed
Moosa & Associated Inc, Cape Town
Webbers
Attorneys, Bloemfontein.
[1]
First
National Bank of SA Ltd t/a Wesbank v Commissioner, South African
Revenue Service & Another; First National Bank of
SA Ltd t/a v
Minister of Finance
2002
(4) SA 768 (CC); 2002 (7) BCLR 702.
[2]
Ibid
para 51.
[3]
National
Credit Regulator v Opperman & Others
2013
(2) SA 1
(CC);
2013 (2) BCLR 170
(CC) para 63.
[4]
Shoprite
Checkers (Pty) Limited v MEC for Economic Development, Environmental
Affairs and Tourism, Eastern Cape & Others
[2015]
ZACC 23; 2015 (6) SA 125 (CC); 2015 (9) BCLR 1052 (CC).
[5]
Greenberg
& Others v Estate Greenberg
1955
(3) SA 361
AD at 364 – 365.
[6]
Fn 1
above para 100.
[7]
Natal
Joint Municipal Pension Fund v Endumeni Municipality
[2012]
ZASCA 13
;
2012 (4) SA 593
(SCA);
[2012] All SA 262
(SCA) para 18.
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